cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Desi Handayani
Contact Email
ci_e@yahoo.com
Phone
-
Journal Mail Official
j.akuntansimanajemen1@gmail.com
Editorial Address
Kampus Politeknik Negeri Padang Limau Manis - Padang
Location
Kota padang,
Sumatera barat
INDONESIA
JAM
Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 167 Documents
 4   5   6   7   8 
Perancangan Desain Pengembangan Industri Makanan Tradisonal Minangkabau yang Berdaya Saing Global Eka Rosalina; Afridian Wirahadi Ahmad
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.72

Abstract

This study aims to discuss the design strategy of traditional minangkabau food development in West Sumatra Province and to provide policy recommendation for traditional minangkabau food to be globally competitive. Tourism in the Minangkabau region is known in three things: culinary tourism (traditional food), nature tourism and cultural tourism. Ideally, whatever the destination in West Sumatra, each region always highlight the uniqueness of traditional food, but it is difficult to find traditional minangkabau food, especially in tourist areas. Culinary business that grow precisely fast food. The study was conducted on all regencies / cities in West Sumatra. Data collection techniques through interviews and questionnaires and FGDs. The data analysis was performed by IFAS analysis tool, EFAS.
Pengembangan Usaha Aneka Penganan Tradisional Minang Dalam Meningkatkan Ekonomi Masyarakat Fera Sriyunianti; Fauna Adibroto; Zulfikar
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.73

Abstract

There are so many home-based businesses in West Sumatra. One of them is to make traditional cakes typical of the local area. Minang Kabau have many culinary products that have been widely known. Starting small business with household business can be a successful business with many branches. However, not infrequently this business is well developed, and some even stopped. There are many weaknesses in this household business, from production to business management. Some problems are still using simple tool in production process , inefficient and unhygienic production layouts. Another problem is the packaging is simple and simplistic, unattractive the display of products and less professional management. The IbM's goal is to improve the professionalism of home-based cakes through factory lay-out improvements, coconut shell extract packaging, product sales / display counters, PIRTs, trademarks, bookkeeping, management, and product marketing.
Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari Sukartini; Amy Fontanella; Novrina Chandra
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.74

Abstract

Pemerintah desa/nagari mendapat kucuran dana dari pemerintah pusat dalam jumlah yang tidak sedikit. Namun perangkat nagari belum memiliki kompetensi yang memadai dalam mengelola, menatausahakan dan mengelola keuangan nagari. Pengelolaan keuangan memerlukan akuntabilitas dan transparansi kepada public karena dana yang digunakan bersumber dari dana publik. UU No.6 tahun 2015 menjelaskan bahwa pemerintah desa mulai dari tahun 2015 akan memperoleh dana 10% dari total anggaran. Oleh karena itu diperlukan kompetensi yang memadai dari perangkat desa dalam mengelola dan menyusun laporan keuangan untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan. Untuk memudahkan perangkat nagari dalam menyusun laporan keuangan, penelitian ini mengembangkan aplikasi sederhana dalam penyusunan laporan keuangan nagari dengan basis Microsoft excel. Penggunaan aplikasi sederhana ini juga dapat meminimalkan kemungkinan terjadinya kesalahan dalam penyusunan laporan keuangan seperti kesalahan dalam perhitungan yang selama ini dilakukan melalui proses manual. Hasil penelitian ini menunjukkan berdasarkan proses pendampingan dalam menggunakan aplikasi, perangkat pengelola keuangan nagari merasa terbantu dalam melakukan pekerjaannya.
Pengaruh Penerapan Akuntansi Pertanggunjawaban Terhadap Prestasi Kerja Pada PT. Telkom Padang Wilayah Sumatera Barat Amalia Afdha; Fitra Oliyan
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.75

Abstract

This study aims to examine the effect of accounting accountability on work performance. The research population is all employees working at PT. Telkom Padang West Sumatra Region. Data collection methods used were questionnaires and interviews. The sample used for the questionnaire was 50 respondents with a purposive sampling method. Interviews were conducted with Officer 1 part of the Cash Bank at PT. Telkom Padang West Sumatra Region. The data analysis technique uses simple regression analysis with the help of SPSS version 20. Based on hypothesis testing, accountability accounting has a significant effect on work performance. From additional information obtained by researchers through interviews, researchers found that the company has implemented a good accountability accounting that can be known from the fulfillment of all requirements for the implementation of accountability accounting, namely organizational structure, budget, cost classification, accounting system, and cost reporting system.
Pengaruh Kompetensi Sumber Daya Manusia dan Tekanan Eksternal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Dinas Pendapatan Pengelola Keuangan dan Aset Daerah Kota Sawahlunto) Rinka Merantika; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.76

Abstract

This study aims to determine the effect of human resource competencies and external pressure on the quality of financial statements. Research uses a quantitative approach. Data collection of this study uses questionnaire surveys. Questionnaires were submitted to 52 Revenue Service Officers of Regional Finance and Asset Management (DPPKAD) of Sawahlunto City who were Civil Servants (PNS), as many as 48 questionnaires (92%) were returned fully and could be processed. The collected power is processed using a smart PLS 2.0 program. Data analysis using the measurement model (outer model) and structural model (inner model), first carried out the Successive Interval Method (MSI). The results showed that the competence of human resources and external pressure had a positive effect on the quality of financial statements. Suggestions for further research are expected to expand the object of research and add other variables not included in this study.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada Perusahaan Go Public Non Bank Yang Terdaftar Di BEI Tahun 2012) Jean Natawigena; Fitra Oliyan
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.77

Abstract

This final project aims to analyze the comparison of financial performance of non-bank go public companies listed on the IDX in 2012 before and after the acquisition. This research is quantitative research. The study was conducted using financial ratios, namely: ROE (Return On Equity), DER (Debt to Equity Ratio), EPS (Earning Per Share), TATO (Total Asset Turn Over), CR (Current Ratio), EVA (Economic Value Added), and MVA (Market Value Added). Measurement of financial performance in each company uses secondary data. The population in this study were all companies listed on the IDX that had made acquisitions, and the company announced its acquisition activity in 2012. The method in taking this study using purposive sampling, so that there were eight companies included in the criteria of this study, then the period of observation is 2011-2014. The test tool used is the SPSS version 20. The results of the study using one sample paired t test showed that the companies that acquired did not have differences in ROE, DER, EPS, TATO, CR, EVA and MVA before and after the acquisition.
Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesia Sustainability Reporting Awards (ISRA) Megi Oktriani Herman; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.78

Abstract

This study discusses the importance of corporate funding between before and after agreeing to the ISRA. This study uses secondary data. The variables in this study are financial in terms of profitability ratios that use returns on assets (ROA), return on equity (ROE), net profit margin (NPM). The study sample consisted of 13 companies with a purposive sampling method, namely a company that was the participant of the Indonesian Sustainability Reporting Award three years in a row in 2007-2011. Data collecting research samples can be accessed through the company's website and the website of the National Sustainability Reporting Center and the company that publishes the Annual Financial Report for 2004-2014 which can be accessed through the company's website. Hypothesis testing is done by using paired sample t-test using IBM SPSS version 20 software. The results show that there are no differences between companies before and after being reported in the Indonesian Sustainability Reporting Report.
Analisis Kinerja Reksa Dana Saham Menggunakan Metode Sharpe, Treynor dan Jensen Dengan IHSG dan Lq45 (Reksa Dana Saham Yang Terdaftar Di OJK Tahun 2009-2013) Ningsih Pratiwi; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.79

Abstract

Risk and Return are two things that must be considered in measuring portfolio performance, there are three parameters that have accommodated Risk and Return; Sharpe method, Treynor method, and Jensen method. These three performance measurements assume a relationship between portfolio returns, portfolio risks, and returns from several market indices. The measurement of stock portfolio performance can be facilitated by using a bench mark, which is IHSG and LQ 45 shares. The purpose of this study is to determine the performance of stock mutual funds against the CSPI and LQ 45. Penunlis conducted research on 29 conventional equity funds, which fulfilled the selected criteria purposive sampling. From the calculation results, it can be seen that only a number of mutual fund products are able to outperform the IHSG and LQ 45, but no one is able to survive consistently having the best performance during the 2009 to 2013 observation period. This is caused by changes in average returns and beta generated by mutual fund products.
Studi Eksploratif Tentang Potensi Pengembangan Perguruan Tinggi Berbasis Wakaf Trisna Herlinda; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.80

Abstract

This study aims to look at the potential for the development of waqf-based universities in West Sumatra. This study begins with the problem of the magnitude of potential waqf in Indonesia, especially West Sumatra, which has not been managed optimally. This condition is a great opportunity for the education sector to be able to transform and develop waqf as a financing alternative to higher education. Waqf can be managed by producing and investing in real sector and investment in Islamic financial institutions. Many financing models can be done with waqf assets, but must pay attention to sharia-compliant principles. The research data was collected through in-depth interviews with several Islamic university leaders and various waqf stakeholders. The results of this study indicate that so far, no information has been obtained regarding the true potential of waqf in West Sumatra because the data collected from each waqf manager is still not optimal and requires a long time. But what needs to be done now is to optimize waqf management and increase socialization especially for money waqf.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016 Andriani, Meri; Santi, Elfitri; Mustika, Rasyidah
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.81

Abstract

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.

Page 6 of 17 | Total Record : 167

 4   5   6   7   8 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen Vol. 17 No. 1 (2022): Jurnal Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen More Issue